2천여 년 동안 한자를 사용한 베트남에는 지금까지도 한자의 영향이 닿지 않은 곳이 없다. 고대에 한자가 베트남의 다방면에 영향을 준 것은 부인할 수 없는 사실이다. 과거의 베트남은 한자를 ‘성현지자(聖賢之字)’, ‘재도지자(載道之字)’ 등으로 불렸고 그 위상이 매우 높아 문맹인 백성들은 한자가 적힌 폐지 한 조각을 보기만 하면 반드시 허리를 굽혀 줍는 등, ‘결석자지(敬惜 字紙, 문자가 적힌 종이를 귀하게 여기는 것)’의 문화가 존재했다. 반면, 지금의 베트남은 명승고 적, 절, 사원, 서적에 모두 한자가 적혀져 있지만 90%의 베트남인들은 자신의 조상들이 쓴 문자를 이해하지도 읽어내지도 한다. 베트남 학자들은 음수사원(飲水思源, 물을 마실 때는 그 근원을 생각하다. 즉 근본을 잊지 않다) 한 베트남 민족이 오늘에 이르러 ‘망본(忘本, 근본을 잃다)’하였음을 슬프지만 인정할 수밖에 없었다. 이로 인해 학자들은 서로 연합하여 베트남 정부에 한자의 재활성화를 요구했다.

Project manager plays a very important role in the success of any project. The primary duty of the project manager is to combine the outcomes or results of the various processes and activities of project management into a systematic project management strategy or plan for the project. In the construction industry, a lack of motivation is an urgent problem for many project managers in construction and engineering projects. Lack of motivation affects the quality and productivity of jobs, reducing profits and growth for companies, businesses, contractors or organizations that rely on human resources. The reasons for this lack of motivation are diverse ranging from salary to culture to life and working environment, among others. Through surveys and data analysis using Cronbach’s Alpha reliability and EFA (Exploratory Factor Analysis), our research scaled the factors affecting work motivation of project managers in the construction industry in Vietnam. The research results identified six major groups of relevant factors including (i) salary and benefits, (ii) work environment, (iii) promotion opportunities, (iv) organizational culture, (v) interest in the job, and (vi) relationship with the organization. From there, this paper contributed useful information as well as measures for businesses, companies, contractors or organizations in the construction industry.

Employability has recently become the first target of the national higher education. Its model has been updated to catch the new trend of Industry 4.0. This paper aims at analyzing and ranking the determinants of undergraduate employability, focusing on business and economics majors in Ho Chi Minh City, Vietnam. In-depth interviews with content analysis have been primarily conducted to reach an agreement on a key group of factors: human capital, social capital, and identity. The Stochastic Fractal Search Algorithm (SFSA) is then applied to rank the sub-factors. Human capital is composed of three major elements: attitude, skill, and knowledge. Social capital is approached at both structural and cognitive aspects with three typical types: bonding, bridging, and linking. The analysis has confirmed the change of priority in employability determinants. Human capital is still a driver but the priority of attitude has been confirmed in the contemporary context. Then, social capital with the important order of linking, bridging, and bonding is emphasized. Skill, knowledge, and identity share the least weight in the model. It is noted that identity is newly proposed in the model but a certain role has been found. The findings are crucial for education strategies to enhance university graduate employability.

This objective of this study is to enrich the literature by the debt ratio and enterprise performance of Joint stock companies of Vietnam National Coal and Mineral Industries Holding Corporation Limited (Vinacomin). The debt ratio is an important index of capital structure, and it influences and decides the enterprise performance. Therefore, the determination of reasonable debt ratio level is beneficial to the stable operation of Vinacomin’s enterprises. Based on the research conclusion about the effect on capital structure of debt ratio from domestic and foreign scholar, collecting data from 2014-2018 of Vinacomin’s enterprises as a research sample, the article conducts research on the relationship between debt ratio and business performance of Vinacomin, as measured by return on total Assets. In addition, the study uses free cash flow, company size , growth opportunity, investment opportunities, operating costs to sales ratio as control variables.The study shows the debt ratio of Joint stock companies of Vietnam National Coal and Mineral Industries Holding Corporation Limited has a negative effect on the enterprise performance. Furthermore, the research results of the article are references for Vinacomin’ enterprises in the course of production and business activities, determining a reasonable debt ratio, and improving the operational performance of enterprises.

This paper explores the barriers to derivative accounting disclosures in Vietnamese companies and ranks their relative importance for effective and efficient remedies. The Delphi technique was applied to get agreement of panel of experts on the measurement of factors hindering disclosure. Unstructured questionnaires were first sent to twelve experts who had both practical experience and academic knowledge in the field to get ideas on the obstructions to derivatives disclosure. The structured questionnaire was designed to get their agreement on barriers to derivative accounting disclosures. The data analysis with mean, median, mode, standard deviation, and quartile has been implemented to ensure the unanimity. Market-related factors, legislation, accountants’ attributes, managers’ attributes, information technology and communication, and on-site training were the six major obstacles agreed upon by the experts during their in-depth interviews. Then, these factors were ranked by applying the analytical hierarchy process (AHP). The findings confirmed the priority of information technology and communication, which held the greatest weight. Legislation ranked second, followed by market-related factors and on-site training, which explained the impediments to derivatives disclosure. Managers’ and accountants’ attributes had the least contribution to the barriers to derivative disclosures. The results have important implications for actions to enhance corporate derivative disclosures in Vietnam.

Education policy is a dynamic process featuring social development trends. The world countries have focused their education program on empowering the learners for future life and work. This paper aims to assess the higher education curriculum based on a survey of 280 students, employers, alumni, and lecturers in both social sciences and natural sciences in Ho Chi Minh City, Vietnam. The fuzzy decisionmaking method, namely the Fuzzy Extent Analysis Method (F-EAM), was applied to measure the relative weight of each parameter. Seven factors under the curriculum development have been put in the ranking. Input with emphasis on foreign language was the highest priority in curriculum development, given the expected demand of the labor market. Objective and learning outcome and teaching activities ranked second and third, respectively. The traditional triangle of teaching content, methodology, and evaluation and assessment are still proven their roles, but certain modifications have been defined in the advanced curriculum. Teaching facilities had the least weight among the seven dimensions of curriculum development. The findings are helpful for education managers to efficiently allocate scarce resources to reform the curriculum to bridge the undergraduate quality gap between labor supply and demand, meeting the dynamic trends of social development.

The relationship between education and work is of the greatest concern to individuals and society because they are the key drivers of growth and development. In the context of Industry 4.0, labor and educators are facing the challenges of big changes in the workplace. How to prepare undergraduate students for the world of employment has become the most important mission of higher education providers. This paper explored the competency gap in the labor market in Vietnam from the perspective of employees who have been dissatisfied with the current status. First, a qualitative method with the Delphi technique was applied to confirm this consensus in an employees’ competency model. Then, the satisfaction level for each competency criterion was explored by applying the advance quantitative method, namely, best non-fuzzy performance approach. Lifelong learning was ranked first, followed by creativity and innovation, foreign languages, expertise and digitalization, adaptability, and finally, organizing and managing ability. Critical thinking and problem-solving were perceived to have the biggest gap. The order of competency satisfaction is useful in explaining the mismatch between education quality and labor market demand. The findings provide valuable guidelines for education managers who seek to bridge the competency gap and improve education quality.

This paper analyzes factors affecting enterprise’s financial risk listed on the Vietnam stock market. The panel data of research sample includes 524 non-financial listed enterprises on the Vietnam stock market for a period of eleven years, from 2009 to 2019. The Generalized Least Square (GLS) is employed to address econometric issues and to improve the accuracy of the regression coefficients. In this research, financial risk is measured by the Alexander Bathory model. Debt structure, Solvency, Profitability, Operational ability, Capital structure are independent variables in the study. Firm Size, firm age, growth rate are control variables. The model results show that in order to prevent and limit financial risk for enterprises listed on the Vietnam Stock Market, attention should be paid to variables reflecting Liability structure ratio, Quick Ratio, Return on Assets, Total asset turnover, Accounts receivable turnover, Net assets ratio and Fixed assets ratio. The empirical results show that there are differences in the impact of these factors on the financial risk in state-owned enterprises and non-state enterprises listed on the Vietnam stock market. The findings of this article are useful for business administrators, helping business managers make the right financial decisions to improve the efficiency of financial risk management in enterprises.